Gift Acceptance Frequently Asked Questions

How does the WHO Foundation stay independent from corporate influence?

We’re an independent Swiss non-profit, set up to bring new private and philanthropic support to WHO. To make sure that donor support contributes the goal of advancing public health and poses no conflict of interest, we follow a strict Gift Acceptance Policy. Every potential donor goes through a thorough review process, and we have both a Whistleblowing Policy and a soon-to-be-finalized Conflict of Interest Policy to strengthen safeguards.

Our Gift Acceptance Policy aligns with principles of WHO’s Framework for Engagement with Non-State Actors (FENSA), so that every gift we accept supports WHO’s public health mission while maintaining WHO’s independence. 

Do corporate donors have a say in WHO’s policies?

No. WHO’s policies and priorities are set by WHO and its member states, and are not influenced by donors to the WHO Foundation. Donations must support the activities of WHO’s General Program of Work to 2028 and contribute to public health goals. 

Donations to the WHO Foundation have no bearing on WHO’s policy-making, which remains solely under WHO’s mandate and governance.

Our role is to advocate for financing global public health, broker relationships with donors, raise funds for global health, transfer them to WHO and report on their impact. 

WHO is transparent about its contributions from Member States and non-government supporters, including companies (see https://open.who.int/). Currently, contributions from companies, philanthropies, and individuals who give through the WHO Foundation make up less than 0.5% of WHO’s overall annual budget.

How do we vet donors?

All prospective donors undergo a donor compliance process which includes desktop research and an external due diligence report that provides information about the donors’ activities and potential reputational issues. This process is in line with our Gift Acceptance Policy. This process includes legal review, compliance screening, and the assessment of potential conflicts of interest or reputational risks.

Gifts above defined thresholds or sensitive gifts go to a Gift Acceptance Committee for review which provides independent oversight and ensures alignment with the Foundation’s mandate as a Swiss non-profit foundation and risk appetite as well as protecting WHO’s independence. A donation is only accepted once these reviews have been completed.

We never accept money from the arms or tobacco industries, or from anyone under UN sanctions or any party subject to sanctions in a relevant jurisdiction. 

How does the WHO Foundation stay transparent?

We believe trust depends on openness. We:

• Publish our annual reports every year on our website
• Publish audited financial statements every year on our website
• Share donor contributions (including source, amount, and use) publicly

It is important to note that while the Foundation collaborates closely with WHO program and technical teams on various prospects and opportunities, contributions to the WHO Foundation imply a legal relationship between the Foundation and the donor; in fact, the donor to WHO is the WHO Foundation. The Foundation communicates each grant award to WHO via a grant allocation letter and process which specify the intended use of funds. 

What’s our policy on anonymous donations?

Our policy is to name contributors for gifts over $100,000. In exceptional cases and only in line with our Gift Acceptance Policy, anonymity may be permitted. 

Consistent with data protection regulations, including GDPR, we request permission from donors to disclose their information publicly. Some donors request privacy from public disclosure and have no interaction (or influence) with WHO; even in these instances, the same due diligence process is applied and the source of funds is known to the WHO Foundation.

Why not publish every donor’s name?

Some donors prefer not to be publicly named for discretion, privacy, safety, or other practical reasons. This is common practice in fundraising. But no gift or donor is ever unknown to the WHO Foundation. To further promote openness to scrutiny on how funds are used, we have a Whistleblowing Policy, which is supported by an external reporting service.

Why is there a difference between your tables of funds received in a particular year and your published annual, audited statements?

There is a difference in the figures in our annual report, the contribution tables and our audited financial statements. The reason is simple. 

Within the Foundation, we categorize funds in three ways: 

• Funds raised in a given year which includes firm pledges from donors and which may be for one year or several (future) years (as has been the focus of our work from 2024)
• Funds received by the WHO Foundation in that financial year
• Funds transferred to grantees, mainly WHO

The annual report details funds raised in a given year which may include a number of multi-year pledges or contributions.  In addition,  the contribution tables detail income in US dollars, whereas the annual audited accounts detail income in Swiss Francs.

Contribution tables show total funds received by the WHO Foundation in a given year (total grant amount received).

Annual audited accounts show income received for programs in a given year; the “donation received” less operational overheads. Overheads are shown as WHO Foundation income (in a separate P&L line) once funds are transferred to grantees, which may not be in the same year. 

The amount of funds transferred to grantees are the funds received by the Foundation minus our indirect cost rate. Where there are multi-year pledges, we transfer the funds received for a program for the stated year minus our indirect cost rate. 

Why does the Foundation take overheads on gifts?

Taking a share of overheads is a normal practice. It helps cover the real costs of fundraising and helps to keep the Foundation sustainable for the long term. We have agreed with WHO on a practice by which we do not have duplicative overheads (i.e., an overhead for the WHO Foundation in addition to WHO PSC), but instead apply a single, shared indirect rate on all funds mobilized.

Contact Information

We welcome any inquiries about our gift acceptance process. Contact us here.

For media inquiries, please contact WHO at mediainquiries@who.int